Maryland

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Maryland Taxpayers' Rights

Your Rights as a Maryland Taxpayer

Individuals and businesses remitting income, sales and use, admissions and amusement, motor fuel and/or alcohol and tobacco taxes have many rights under state law and the administrative policies of the Comptroller's Office. It is their true pleasure to provide you with this summary of your rights under Maryland law and the policies that the state comptroller has established as state comptroller to ensure fair treatment for all taxpayers (if they live in Maryland).